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Version date: 23 April 2021 - onwards
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25. Meaning of "designated person".

(1) In this Part, "designated person" means any person, acting in the State in the course of business carried on by the person in the State, who or that is - (a) a credit institution, except as provided by subsection (4), (b) a financial institution, except as provided by subsection (4), (c) an auditor, external accountant, tax adviser or any other person whose principal business or professional activity is to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters (d) subject to subsection (1A), a relevant independent legal professional, (e) a trust or company service provider, (f) a property service provider including a property service provider acting as an intermediary in the letting of immovable property, but only in respect of transactions for which the monthly rent amounts to a total of at least €10,000, (g) a casino, (h) a person who effectively directs a private members

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